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Finance Act 1993 (c. 34)

(The document as of February, 2008)

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Finance Act 1993 (c. 34)

1993 CHAPTER 34

ARRANGEMENT OF SECTIONS

Content
  1. Part I

    Customs and Excise and Value Added Tax

    1. Chapter I

      General

      1. Alcoholic liquor duties

        1. 1. Rates of duty.

        2. 2. Beer duty: rate for new regime.

        3. 3. Low strength beer.

        4. 4. Beer duty: abolition of certain reliefs, etc.

        5. 5. Blending of alcoholic liquors.

        6. 6. Mixing of wine and spirits in excise warehouse.

        7. 7. Sparkling wine or made-wine.

        8. 8. Denatured alcohol.

      2. Hydrocarbon oil duties

        1. 9. Rates of duty.

        2. 10. Mineral oil fuel substitutes.

        3. 11. Other fuel substitutes.

        4. 12. Measurement of volume.

      3. Tobacco products duty

        1. 13. Rates of duty.

        2. 14. Hand-rolling tobacco.

      4. Gaming machine licence duty

        1. 15. Rates of duty.

        2. 16. Small-prize machines.

      5. Vehicles excise duty

        1. 17. Rates of duty: general.

        2. 18. Exceptional loads.

        3. 19. Trade licences.

        4. 20. Old bicycles.

        5. 21. Simplification of duty on goods vehicles.

      6. Miscellaneous

        1. 22. Mutual recovery and disclosure of information.

        2. 23. VAT and customs duty on vehicles subject to VED.

    2. Chapter II

      Lottery Duty

      1. The duty

        1. 24. Lottery duty.

        2. 25. Amount of duty.

        3. 26. Time for payment.

        4. 27. Persons liable for duty.

      2. Administration and enforcement

        1. 28. General.

        2. 29. Registration of promoters etc.

        3. 30. Application of revenue trade provisions of CEMA 1979.

        4. 31. General offences.

        5. 32. Offences by bodies corporate.

        6. 33. Forfeiture.

        7. 34. Protection of officers etc.

        8. 35. Evidence by certificate etc.

        9. 36. Duty a preferential debt in insolvency.

        10. 37. Disclosure of information.

      3. Supplementary

        1. 38. Regulations and orders.

        2. 39. Disapplication of pool betting duty.

        3. 40. Interpretation etc.

        4. 41. Commencement.

    3. Chapter III

      Value Added Tax

      1. 42. Fuel and power for domestic or charity use.

      2. 43. Vehicle fuel for private use.

      3. 44. Acquisitions from persons belonging in other member States.

      4. 45. Customers to account for tax on supplies of gold etc.

      5. 46. Appeals in respect of input tax.

      6. 47. Deemed supplies.

      7. 48. Bad debts.

      8. 49. Penalties etc.

      9. 50. Amendments in connection with abolition of car tax.

  2. Part II

    Income Tax, Corporation Tax and Capital Gains Tax

    1. Chapter I

      General

      1. Income tax: charge, rates and allowances

        1. 51. Charge and rates of income tax for 1993-94.

        2. 52. Personal and married couple's allowances.

      2. Corporation tax charge and rate

        1. 53. Charge and rate of corporation tax for 1993.

        2. 54. Small companies.

      3. Interest: general

        1. 55. Relief for interest.

        2. 56. Interest relief: substitution of security.

        3. 57. Temporary relief for interest payments.

        4. 58. Overclaims in respect of deductions of mortgage interest.

        5. 59. Interest payments to persons not ordinarily resident in UK.

        6. 60. Certain interest not allowed as a deduction.

      4. Interest etc. on debts between associated companies

        1. 61. Qualifying debts for purposes of sections 63 to 66.

        2. 62. Exempted debts for those purposes.

        3. 63. Accrued income securities.

        4. 64. Deep discount securities.

        5. 65. Deep gain securities.

        6. 66. Avoidance of double charging.

      5. Charitable donations

        1. 67. Donations from companies and individuals.

        2. 68. Payroll deduction schemes.

        3. 69. Contributions to agent's expenses.

      6. Benefits in kind

        1. 70. Car benefits: 1993-94.

        2. 71. Car fuel: 1993-94.

        3. 72. Car and car fuel benefits: 1994-95 onwards.

        4. 73. Vans.

        5. 74. Heavier commercial vehicles.

        6. 75. Sporting and recreational facilities.

        7. 76. Removal expenses and benefits.

      7. Taxation of distributions etc.

        1. 77. Application of lower rate.

        2. 78. Rate of advance corporation tax and tax credits.

        3. 79. Provisions supplemental to sections 77 and 78.

        4. 80. Transitional relief for charities etc.

        5. 81. Restriction of set-off of ACT.

      8. Chargeable gains

        1. 82. Annual exempt amount for 1993-94.

        2. 83. Annual exempt amount: indexation for 1994-95 onwards.

        3. 94. Parts of trades.

        4. 95. Currency to be used: supplementary.

        5. 96. Foreign companies: trading currency.

      9. Overseas life insurance companies

        1. 97. Modification of Taxes Act 1988.

        2. 98. Modification of section 440 of Taxes Act 1988.

        3. 99. Qualifying distributions, tax credits, etc.

        4. 100. Income from investments attributable to BLAGAB, etc.

        5. 101. Modification of Finance Act 1989.

        6. 102. Modification of Taxation of Chargeable Gains Act 1992.

        7. 103. Amendment of definition and repeals.

      10. Approved share option schemes

        1. 104. Calculation of consideration.

        2. 105. Expenditure on shares.

      11. Indexation: miscellaneous

        1. 106. Earnings cap etc: no indexation in 1993-94.

        2. 107. Indexation of allowances etc. for 1994-95 onwards.

      12. Miscellaneous provisions about reliefs

        1. 108. Counselling services for employees.

        2. 109. Pre-trading expenditure.

        3. 110. Waste disposal expenditure.

        4. 111. Business expansion scheme: loan linked investments.

        5. 112. Employers' pension contributions.

      13. Capital allowances

        1. 113. Initial allowances: industrial buildings and structures.

        2. 114. Initial allowances: agricultural buildings etc.

        3. 115. First year allowances: machinery and plant.

        4. 116. Leasing.

        5. 117. Transactions between connected persons etc.

      14. Miscellaneous

        1. 118. Scottish trusts.

        2. 119. Controlled foreign companies.

        3. 120. Pay and file: miscellaneous amendments.

        4. 121. Repayments and payments to friendly societies.

        5. 122. Application of Income Tax Acts etc. to public departments.

        6. 123. Expenditure involving crime.

        7. 124. Expenses of Members of Parliament.

    2. Chapter II

      Exchange Gains and Losses

      1. Accrual of gains and losses

        1. 125. Accrual on qualifying assets and liabilities.

        2. 126. Accrual on currency contracts.

        3. 127. Accrual on debts whose amounts vary.

      2. Trading gains and losses

        1. 128. Trading gains and losses.

      3. Non-trading gains and losses

        1. 129. Non-trading gains and losses: general.

        2. 130. Non-trading gains and losses: charge to tax.

        3. 131. Non-trading gains and losses: relief.

        4. 132. Modifications where loss carried forward.

        5. 133. Interaction with ICTA.

      4. Alternative calculation

        1. 134. Alternative calculation.

      5. Main benefit test

        1. 135. Loss disregarded if the main benefit.

      6. Arm's length test

        1. 136. Arm's length test: assets and liabilities.

        2. 137. Arm's length test: currency contracts.

        3. 138. Arm's length test: non-sterling trades.

      7. Deferral of unrealised gains

        1. 139. Claim to defer unrealised gains.

        2. 140. Deferral of unrealised gains.

        3. 141. Deferral: amount available for relief.

        4. 142. Deferral: non-sterling trades.

        5. 143. Deferral: supplementary.

      8. Irrecoverable debts

        1. 144. Irrecoverable debts.

        2. 145. Irrecoverable debts that become recoverable.

      9. Currency contracts: special cases

        1. 146. Early termination of currency contract.

        2. 147. Reciprocal currency contracts.

      10. Excess gains or losses

        1. 148. Excess gains or losses.

      11. Local currency to be used

        1. 149. Local currency to be used.

      12. Exchange rate to be used

        1. 150. Exchange rate at translation times.

        2. 151. Exchange rate for debts whose amounts vary.

      13. Interpretation: companies

        1. 152. Qualifying companies.

      14. Interpretation: assets, liabilities and contracts

        1. 153. Qualifying assets and liabilities.

        2. 154. Definitions connected with assets.

        3. 155. Definitions connected with liabilities.

        4. 166. Anti-avoidance: change of accounting period.

        5. 167. Orders and regulations.

        6. 168. Insurance companies.

        7. 169. Chargeable gains.

        8. 170. Amendments.

    3. Chapter III

      Lloyd's Underwriters etc.

      1. Main provisions

        1. 171. Taxation of profits and allowance of losses.

        2. 172. Year of assessment in which profits or losses arise.

        3. 173. Assessment and collection of tax.

      2. Members' trust funds

        1. 174. Premiums trust funds.

        2. 175. Special reserve funds.

        3. 176. Ancillary trust funds.

      3. Other special cases

        1. 177. Reinsurance to close.

        2. 178. Stop-loss and quota share insurance.

      4. Miscellaneous

        1. 179. Cessation: final year of assessment.

        2. 180. Underwriting profits to be earned income.

        3. 181. Lloyd's underwriting agents.

      5. Supplemental

        1. 182. Regulations.

        2. 183. Consequential amendments.

        3. 184. Interpretation and commencement.

  3. Part III

    Oil Taxation

    1. 185. Abolition of PRT for oil fields with development consents on or after 16th March 1993.

    2. 186. Reduction of rates of PRT and interest repayments for taxable oil fields.

    3. 187. Returns and information.

    4. 188. Exploration and appraisal expenditure.

    5. 189. Transitional relief for certain exploration and appraisal expenditure.

    6. 190. Allowance of expenditure on certain assets limited by reference to taxable field use.

    7. 191. Time when expenditure is incurred.

    8. 192. Chargeable periods in which expenditure may be brought into account.

    9. 193. Tariff receipts etc.

    10. 194. Double taxation relief in relation to petroleum revenue tax.

    11. 195. Interpretation of Part III and consequential amendments of assessments etc.

  4. Part IV

    Inheritance Tax

    1. 196. Rate bands: no indexation in 1993.

    2. 197. Rate bands: indexation for 1994 onwards.

    3. 198. Fall in value relief: qualifying investments.

    4. 199. Fall in value relief: interests in land.

    5. 200. Appeals: questions as to value of land.

  5. Part V

    Stamp Duty

    1. 201. Increase in stamp duty threshold.

    2. 202. Rent to mortgage: England and Wales.

    3. 203. Rent to loan: Scotland.

    4. 204. Method of denoting stamp duty.

  6. Part VI

    Miscellaneous and General

    1. Statutory effect of resolutions etc.

      1. 205. The 1968 Act.

      2. 206. Corporation tax.

      3. 207. Stamp duty.

    2. Miscellaneous

      1. 208. Residence: available accommodation.

      2. 209. Gas levy.

      3. 210. Trading funds.

      4. 211. National Debt Commissioners: securities.

    3. General

      1. 212. Interpretation.

      2. 213. Repeals.

      3. 214. Short title.

    1. Schedule 1

      Table of rates of duty on wine and made-wine.

    2. Schedule 2

      Value added tax: penalties etc.

    3. Schedule 3

      Car and car fuel benefits: 1994-95 onwards.

    4. Schedule 4

      Vans.

    5. Schedule 5

      Removal expenses and benefits.

    6. Schedule 6

      Taxation of distributions: supplemental provisions.

    7. Schedule 7

      Relief on retirement or re-investment.

      1. Part I

        Retirement relief etc.

      2. Part II

        Roll-over relief on re-investment.

    8. Schedule 8

      Restriction on set-off of pre-entry losses.

    9. Schedule 9

      Overseas life insurance companies: amendment of Taxes Act 1988 etc.

    10. Schedule 10

      Overseas life insurance companies: amendment of Finance Act 1989.

    11. Schedule 11

      Overseas life insurance companies: amendment of Taxation of Chargeable Gains Act 1992.

    12. Schedule 12

      Initial allowances for agricultural buildings.

    13. Schedule 13

      First-year allowances for machinery and plant.

    14. Schedule 14

      Pay and file: miscellaneous amendments.

    15. Schedule 15

      Exchange gains and losses: alternative calculation.

    16. Schedule 16

      Exchange gains and losses: transitionals.

    17. Schedule 17

      Exchange gains and losses: chargeable gains.

    18. Schedule 18

      Exchange gains and losses: amendments.

    19. Schedule 19

      Lloyd's underwriters: assessment and collection of tax.

      1. Part I

        Determination of a syndicate's profit or loss.

      2. Part II

        Payments on account of tax.

      3. Part III

        Repayment of tax deducted etc. from investment income.

    20. Schedule 20

      Lloyd's underwriters: special reserve funds.

      1. Part I

        Requirements for and tax consequences of new-style funds.

      2. Part II

        Winding up of old-style funds.

    21. Schedule 21

      Oil taxation: supplementary provisions about information.

      1. Part I

        Restrictions on powers under section 187.

      2. Part II

        Meaning of "documents".

    22. Schedule 22

      Trading funds.

    23. Schedule 23

      Repeals.

      1. Part I

        Excise duties.

      2. Part II

        Value added tax.

      3. Part III

        Income tax, corporation tax and capital gains tax.

      4. Part IV

        Oil taxation.

      5. Part V

        Inheritance tax.

      6. Part VI

        Statutory effect of resolutions etc.

      7. Part VII

        Trading funds.

An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.

[27th July 1993]

Most Gracious Sovereign,

WE, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:--



Part I Customs and Excise and Value Added Tax

Chapter I General

<<<< >>>>

Alcoholic liquor duties

1 Rates of duty

(1) In section 36 of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (beer), as that section has effect apart from section 7(1) of the [1991 c. 31.] Finance Act 1991, for "£1.108" there shall be substituted "£1.163".

(2) For the Table of rates of duty in Schedule 1 to that Act (wine and made-wine) there shall be substituted the Table in Schedule 1 to this Act.

(3) In section 62(1) of that Act (cider) for "£21.32" there shall be substituted "£22.39".

(4) This section shall be deemed to have come into force at 6 o'clock in the evening of 16th March 1993.

2 Beer duty: rate for new regime

(1) In section 36(1) of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (beer duty), as substituted by section 7(1) of the [1991 c. 31.] Finance Act 1991, for "£10.60" there shall be substituted "£10.45".

(2) This section shall be deemed to have come into force on 1st June 1993.

3 Low strength beer

(1) In section 1 of the Alcoholic Liquor Duties Act 1979 (alcoholic liquors dutiable under that Act) in subsection (3) (beer) for "1.2 per cent." there shall be substituted "0.5 per cent.".

(2) In section 36 of that Act (beer duty), as substituted by section 7(1) of the Finance Act 1991, after subsection (1) there shall be inserted the following subsection--

" (1A) No duty shall be chargeable under subsection (1) above on beer which is of a strength of 1.2 per cent. or less; but any such beer shall in all other respects be treated as if it were chargeable with a duty of excise. "

(3) This section shall apply in relation to liquor which is produced in or imported into the United Kingdom, or removed into the United Kingdom from the Isle of Man, on or after the day on which this Act is passed.

4 Beer duty: abolition of certain reliefs, etc

(1) The Alcoholic Liquor Duties Act 1979 shall be amended as follows.

(2) In subsection (2) of section 42 (drawback on exportation etc. of beer)--

(a) paragraph (a) (drawback on removal to excise warehouse) shall be omitted,

(b) in paragraph (b) the words "or removal to the Isle of Man" shall be omitted,

(c) also in paragraph (b) for "any such beer" there shall be substituted "any beer to which this section applies", and

(d) for "exported, removed or shipped" there shall be substituted "exported or shipped".

(3) In subsections (3) and (4) of that section the word "remove,", in each place where it occurs, shall be omitted.

(4) Section 43 (warehousing of beer for exportation, etc.) shall cease to have effect.

(5) In section 45(1) (repayment of duty on beer used in the production or manufacture of other beverages etc.)--

(a) at the end of paragraph (a) there shall be inserted "or", and

(b) paragraph (b) shall be omitted.

(6) Section 51 (power to require production of books by brewers for sale) shall cease to have effect.

(7) Subsections (2)(a) and (c) and (4) to (6) above shall come into force on 1st September 1993.

(8) Subsections (2)(b) and (d) and (3) above shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.

5 Blending of alcoholic liquors

(1) In Part VI of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 the following section shall be inserted before section 67--

" 66A Blending of alcoholic liquors

(1) Subject to subsections (4) to (6) below, a person shall not blend two or more alcoholic liquors--

(a) each of which is of a kind mentioned in paragraphs (a) to (e) of section 1(1) above, but

(b) not all of which fall within the same one of those paragraphs,

except in an excise warehouse or on premises which, in relation to the liquors blended, are for the time being permitted premises.

(2) Subject to subsections (4) to (6) below, a person shall not blend two or more alcoholic liquors which--

(a) fall within the same paragraph of section 1(1) above, but

(b) are not all of the same alcoholic strength,

except in an excise warehouse or on premises which, in relation to the liquors blended, are for the time being permitted premises.

(3) In relation to the blending of particular alcoholic liquors--

(a) if the liquor which is the product of the blending is beer, permitted premises are premises which are registered under section 41A above and premises in respect of which a person is registered under section 47 above;

(b) if the liquor which is the product of the blending is wine, permitted premises are premises in respect of which a licence under section 54(2) above is held;

(c) if the liquor which is the product of the blending is made-wine, permitted premises are premises in respect of which a licence under section 55(2) above is held;

(d) if the liquor which is the product of the blending is cider, permitted premises are premises in respect of which a person is registered under section 62 above.

(4) Subsections (1) and (2) above do not apply unless the blending is done with a view to offering for sale the liquor which is the product of the blending.

(5) Subsections (1) and (2) above do not apply where the liquor which is the product of the blending is intended for consumption on the premises on which the blending takes place.

(6) The Commissioners may direct that subsections (1) and (2) above shall not apply to the blending of alcoholic liquors in such circumstances as are specified in the direction.

(7) Where a person contravenes subsection (1) or (2) above, the following shall be liable to forfeiture--

(a) the liquor which is the product of the blending;

(b) all such vessels, utensils and materials for the blending of alcoholic liquors as are found in his possession.

(8) In this section any reference to blending liquors includes a reference to otherwise mixing them. "

(2) In subsection (5) of section 55 of that Act (exemption for certain producers of made-wine from requirement to hold excise licence) before paragraph (a) there shall be inserted the following paragraph--

" (aa) he does not blend or otherwise mix two or more alcoholic liquors to which paragraphs (a) and (b) of section 66A(1) below or paragraphs (a) and (b) of section 66A(2) below apply; " .

(3) In that section--

(a) paragraph (e) of subsection (5) and the word "and" immediately preceding that paragraph shall be omitted, and

(b) subsection (5A) shall be omitted.

(4) This section shall apply in relation to the blending or other mixing of alcoholic liquors on or after the day on which this Act is passed.

6 Mixing of wine and spirits in excise warehouse

(1) In subsection (1) of section 58 of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (mixing of wine and spirits in excise warehouse)--

(a) for "6 litres" there shall be substituted "12 litres",

(b) for "except as provided by subsection (2) below" there shall be substituted "by virtue of this section", and

(c) for "23 per cent." there shall be substituted "22 per cent.".

(2) Subsection (2) of that section shall be omitted.

(3) This section shall apply in relation to mixing done on or after the day on which this Act is passed.

7 Sparkling wine or made-wine

(1) In Schedule 1 to the Alcoholic Liquor Duties Act 1979 (rates of duty on wine and made-wine), for paragraphs 1 and 2 there shall be substituted the following paragraphs--

" 1 Paragraphs 2 and 3 below apply for the purposes of this Act.

2 (1) Wine or made-wine which is for the time being in a closed container is sparkling if, due to the presence of carbon dioxide or any other gas, the pressure in the container, measured at a temperature of 20°C, is not less than 3 bars in excess of atmospheric pressure.

(2) Wine or made-wine which is for the time being in a closed container is sparkling regardless of the pressure in the container if the container has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.

(3) Wine or made-wine which is not for the time being in a closed container is sparkling if it has characteristics similar to those of wine or made-wine which has been removed from a closed container and which, before removal, fell within sub-paragraph (1) above.

3 (1) Wine or made-wine shall be regarded as having been rendered sparkling if, as a result of aeration, fermentation or any other process, it either falls within paragraph 2(1) above or takes on such characteristics as are referred to in paragraph 2(3) above.

(2) Wine or made-wine which has not previously been rendered sparkling by virtue of sub-paragraph (1) above shall be regarded as having been rendered sparkling if it is transferred into a closed container which has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.

(3) Wine or made-wine which is in a closed container and has not previously been rendered sparkling by virtue of sub-paragraph (1) or (2) above shall be regarded as having been rendered sparkling if the stopper of its container is exchanged for a stopper of a kind mentioned in sub-paragraph (2) above. "

(2) This section shall apply in relation to wine and made-wine which is produced in or imported into the United Kingdom, or removed into the United Kingdom from the Isle of Man, on or after the day on which this Act is passed.

8 Denatured alcohol

(1) Denatured alcohol of such a description as may be specified in regulations made by the Commissioners of Customs and Excise shall not, if it would otherwise be so charged, be charged with any duty of excise under section 5 of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (charge on spirits) on its importation into the United Kingdom from another member State.

(2) The following references, namely--

(a) the references in sections 75, 77, 79 and 80 of that Act (regulation of methylated spirits) to methylated spirits;

(b) the reference in section 77(1)(e) of that Act to spirits for methylation; and

(c) the references in section 78 of that Act to methylated spirits or spirits (other than in the expression "duty payable on spirits"),

shall each be construed as including a reference to denatured alcohol of any description from time to time specified in regulations made for the purposes of subsection (1) above.

(3) In this section "denatured alcohol" means any substance appearing to the Commissioners of Customs and Excise to fall within Article 27.1.(a) of the Directive of the Council of the European Communities dated 19th October 1992 No. 92/83/EEC (directive on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages).

(4) Any description of denatured alcohol specified in regulations under this section may be framed by reference to such circumstances or other factors, or to the approval or opinion of such persons (including the authorities in any member State), as may be so specified.

(5) The power of the Commissioners of Customs and Excise to make regulations under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons; and any such regulations may contain such transitional, supplemental and incidental provision as those Commissioners think fit.



Hydrocarbon oil duties

9 Rates of duty

(1) In section 6(1) of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 for "£0.2779" (duty on light oil) and "£0.2285" (duty on heavy oil) there shall be substituted "£0.3058" and "£0.2514" respectively.

(2) In section 11(1) of that Act (rebate on heavy oil) for "£0.0095" (fuel oil) and "£0.0135" (gas oil) there shall be substituted "£0.0105" and "£0.0149" respectively.

(3) In section 13A(1) of that Act (rebate on unleaded petrol) for "£0.0437" there shall be substituted "£0.0482".

(4) In section 14(1) of that Act (rebate on light oil for use as furnace fuel) for "£0.0095" there shall be substituted "£0.0105".

(5) This section shall be deemed to have come into force at 6 o'clock in the evening of 16th March 1993.

10 Mineral oil fuel substitutes

(1) The Hydrocarbon Oil Duties Act 1979 ("the 1979 Act") shall have effect in relation to such cases as may be specified in an order made by the Treasury as if references in that Act to hydrocarbon oil or to road fuel gas included references to any mineral oil which is designated by that order as a substance which is to be treated for the purposes of that Act as the equivalent of hydrocarbon oil or, as the case may be, of road fuel gas.

(2) The Treasury may by order provide, in relation to any substance which by virtue of this section is to be treated for the purposes of the 1979 Act as the equivalent of hydrocarbon oil, for that substance to be treated for the purposes of such of the provisions of that Act as may be specified in the order as if it fell within the description of such one or more of the following as may be so specified, that is to say--

(a) heavy oil or light oil, as defined in section 1 of that Act;

(b) aviation gasoline, as defined in section 6(4) of that Act;

(c) fuel oil or gas oil, as defined in section 11(2) of that Act; and

(d) unleaded petrol, as defined in section 13A(2) of that Act.

(3) In exercising their powers under this section, the Treasury shall so far as practicable secure that a mineral oil which is intended for, or capable of being put to, a particular use is treated for the purposes of the 1979 Act as if it were the substance falling within the descriptions specified in subsection (2) above to which, when put to that use, it is most closely equivalent.

(4) In this section "mineral oil" means any substance which--

(a) falls within the definition of mineral oil in Article 2.1 of the Directive of the Council of the European Communities dated 19th October 1992 No. 92/81/EEC (directive on the harmonisation of the structures of excise duties on mineral oils), as amended by the Directive of the Council dated 14th December 1992 No. 92/108/EEC; and

(b) is not, apart from this section, hydrocarbon oil or road fuel gas within the meaning of the 1979 Act.

(5) The power of the Treasury to make an order under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons; and any such order may make different provision for different cases and different substances.

(6) No duty of excise shall be charged by virtue of section 7 of the 1979 Act (duty on petrol substitutes and power methylated spirits) on any substance on which duty is charged under that Act by virtue of an order under this section.

11 Other fuel substitutes

(1) After section 6 of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 there shall be inserted the following section--

" 6A Fuel substitutes

(1) A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of any liquid which is not hydrocarbon oil.

(2) In this section "chargeable use" in relation to any substance means the use of that substance--

(a) as fuel for any engine, motor or other machinery; or

(b) as an additive or extender in--

(i) any substance on which duty is charged by virtue of paragraph (a) above; or

(ii) any hydrocarbon oil which is or is to be used as mentioned in that paragraph.

(3) The rate of the duty under this section shall be prescribed by order made by the Treasury.

(4) In the following provisions of this Act references to hydrocarbon oil shall be construed as including references to any substance on which duty is charged under this section; and, accordingly, references to duty on hydrocarbon oil shall be construed, where a substance is to be treated as such oil, as including references to duty under this section.

(5) The Treasury may by order provide for any substance on which duty is charged under this section to be treated for the purposes of such of the following provisions of this Act as may be specified in the order as if it fell within the description of such one or more of the following as may be so specified, that is to say--

(a) heavy oil or light oil;

(b) aviation gasoline;

(c) fuel oil or gas oil, as defined in section 11(2) below; and

(d) unleaded petrol, as defined in section 13A(2) below.

(6) In exercising their powers under this section, the Treasury shall so far as practicable secure--

(a) that a substance set aside for use or used as mentioned in subsection (2)(a) above is--

(i) charged with duty at the same rate as, and

(ii) otherwise treated for the purposes of the following provisions of this Act as if it were,

the substance falling within the descriptions specified in subsection (5) above to which, when put to that use, it is most closely equivalent; and

(b) that a substance set aside for use or used as an additive or extender in any substance is--

(i) charged with duty at the same rate as, and

(ii) otherwise treated for the purposes of the following provisions of this Act as if it were,

the substance in which it is an additive or extender.

(7) For the purposes of this section "liquid" does not include any substance which is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars.

(8) The power of the Treasury to make an order under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.

(9) An order under this section--

(a) may make different provision for different cases and for different substances;

(b) may prescribe the rate of duty under this section in respect of any substance by reference to the rate of duty under this Act in respect of any other substance; and

(c) in making different provision for different substances, may define a substance by reference to the use for which it is set aside or the use to which it is put. "

(2) Sections 4, 7 and 16 of that Act (petrol substitutes and power methylated spirits) shall cease to have effect.

(3) In section 22(1) of that Act (offence of using petrol substitutes on which duty has not been paid), for the words from the beginning to the word "shall", in the first place where it occurs, there shall be substituted-- " A person who--

(a) puts to a chargeable use (within the meaning of section 6A above) any liquid which is not hydrocarbon oil; and

(b) knows or has reasonable cause to believe that there is duty charged under section 6A above on that liquid which has not been paid and is not lawfully deferred,

shall " .

(4) In section 1(1)(b) of the [1979 c. 8.] Excise Duties (Surcharges or Rebates) Act 1979 (surcharges or rebates in respect of excise duties on hydrocarbon oil etc.), for paragraph (b) there shall be substituted the following paragraph--

" (b) those chargeable by virtue of the Hydrocarbon Oil Duties Act 1979; " .

(5) This section shall come into force on such day as the Treasury may by order made by statutory instrument appoint, and different days may be appointed under this subsection for different provisions and for different purposes.

12 Measurement of volume

(1) In ascertaining for the purposes of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979--

(a) the amount of any duty of excise chargeable on any liquid by virtue of that Act; or

(b) the amount of any rebate allowable on any such liquid by virtue of that Act,

the volume of that liquid shall be taken (if it would not otherwise be so taken) to be what would be its volume, calculated in accordance with regulations under subsection (2) below, at a temperature of 15°C.

(2) The Commissioners of Customs and Excise may by regulations make such provision as they think fit as to the method by which, in ascertaining any amount mentioned in subsection (1) above--

(a) the volume of any liquid is to be measured; or

(b) the volume as at a temperature of 15°C of any amount of a liquid is to be determined;

and that provision may include provision made by reference to any internationally recognised conversion tables.

(3) Any reference in sections 15 and 17 to 19A of that Act (drawback and relief) to the amount of any duty of excise which has been paid in respect of any substance, or to the amount of any rebate that has been allowed in respect of any substance, shall be construed as a reference--

(a) to such amount as is shown to the satisfaction of the Commissioners of Customs and Excise to have been paid or, as the case may be, allowed in respect of that substance; or

(b) where regulations made by those Commissioners so provide, to such amount as is calculated on such assumptions as to the volume of the substance in question as may be determined in accordance with any such regulations.

(4) The power of the Commissioners of Customs and Excise to make regulations under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament; and any such regulations--

(a) may make different provision for different cases and for different substances; and

(b) may contain such transitional, supplemental and incidental provision as those Commissioners think fit.

(5) Provision made under this section by any regulations may provide for any determination or measurement under the regulations to be made, or any description of a case or substance to be framed, by reference to such circumstances or other factors, or to the opinion of such persons, as the Commissioners think fit.

(6) For the purposes of this section "liquid" does not include any substance which is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars.

(7) In consequence of this section--

(a) section 2(5) of that Act (measurement of heavy oil having a temperature exceeding 15°C) shall cease to have effect; and

(b) the words "shown to the satisfaction of the Commissioners to have been" in section 15(1) of that Act (drawback) shall be omitted.

(8) This section shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint, and different days may be appointed under this subsection for different provisions and for different purposes.



Tobacco products duty

13 Rates of duty

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